News & Judgements

The Kerala High Court addressed a case concerning the land reform laws, particularly focusing on the protection of paddy land under the Kerala Paddy Land Act. The Court examined…

The Orissa High Court held that compounding all kinds of offences under the Income Tax Act is permissible, but inherent jurisdiction under Section 482 of the CrPC cannot be…

The Jharkhand High Court ruled that the appointment of a second pleader commissioner without assigning reasons violated the provisions of Order 26, Rule 10 3 of the Code of Civil…

The Supreme Court of India emphasized that its judgments must clearly clarify their binding nature to avoid confusion at the High Court and trial court levels. The Court…

The Supreme Court of India has dismissed a plea seeking to transfer cyber complaints against an individual allegedly affected by a fake stock market investment scheme. The…

The Supreme Court has ruled that the sanction for prosecution under the Prevention of Corruption Act PC Act must be granted by a competent authority. The court set aside a high…

The Supreme Court has clarified that maintenance proceedings under Section 125 of the CrPC are civil in nature, despite the potential penal consequences for non-compliance. The…

The Supreme Court has ruled that relinquishment of claims under Section 123 of the Specific Relief Act for part performance can be made at any stage of litigation. The court…

The ITAT has confirmed the addition of unexplained share investments to a taxpayer's income due to the lack of evidence. However, the tribunal directed the taxpayer to provide the…

The CESTAT has dismissed a charge of clandestine removal of goods due to a lack of supporting evidence. The tribunal ruled that allegations of secret or unauthorized removal of…

The CESTAT has ruled that the final buyer of goods or recipient of services is entitled to claim a tax refund. This decision clarifies the entitlement of buyers or service…

The NCLAT has ruled that title to immovable property cannot be transferred based on an unregistered instrument. This decision emphasizes that any transfer of property rights must…

The Rajasthan High Court has ruled that the limitation period for filing TRN declarations under the CGST Act is mandatory and not directory. The court confirmed that failure to…

The Madras High Court has released a deceased person’s representatives from VAT liability, finding that a signature forgery in the counter statement filed under Form F could not…

The Surat GST Commissionerate has issued a ruling stating that the denial of IGST refunds to holders of advance authorization will apply prospectively, effective from October. The…

The Supreme Court has ruled that a conviction in a rape case based solely on the testimony of a single witness, even the victim, must be carefully examined. The court emphasized…

The Madras High Court has ruled that a GST order issued against a deceased person is void and non-est in law. The court clarified that such an order cannot be sustained as it…

The Income Tax Appellate Tribunal ITAT has quashed a revision order passed by the Principal Commissioner of Income Tax PCIT after the approval of the Corporate Insolvency…

In a significant move, the Kerala GST department has announced that multiple show-cause notices SCNs issued for the same taxpayer, regardless of issues, jurisdiction, or periods,…

The Madras High Court has clarified that the responsibility to submit evidence during a hearing lies with the recipient of the show-cause notice SCN and cannot be expected from…

The National Company Law Appellate Tribunal NCLAT has upheld the timely filing and proper authorization of Section 95 applications for personal guarantors under the Insolvency and…

The Authority for Advance Rulings AAR has ruled that Emcure Pharmaceuticals is not liable to pay GST on the free transportation services provided to its employees. The company had…

The CESTAT has ruled that non-compliance with Section 9D statements, particularly when cross-examination is not allowed, renders the demand unsustainable. This decision clarifies…

A chartered accountant CA has come forward as a whistleblower in a case involving a jewelry fraud at Torres Jewellery, seeking police protection for fear of retaliation. The CA…

The Centre has released a significant tax devolution of Rs 1.73 lakh crore to the states, which is aimed at supporting state-level development initiatives. The devolution process…

The Kerala GST department has introduced a new mechanism for dealing with multiple show cause notices SCNs under GST regulations. The department has created a common adjudicating…

An income tax inspector has come under the lens of the Central Bureau of Investigation CBI for alleged involvement in bribery during the processing of tax relief claims. The…

The government is set to introduce a simplified Income Tax Act in Budget 2025, aimed at reducing the complexity of tax filing and compliance. The new tax framework is expected to…

Garment trade associations have come together to urge the Goods and Services Tax GST council to reconsider the proposed revision of GST rates. The industry expresses concern over…

The electric vehicle EV industry has voiced concerns to the government ahead of Budget 2025, urging the need for simplification of GST norms and additional incentives to foster…

The ITAT has ruled on the disallowance of provident fund PF damages under section 14B of the PF Act. The case involved a dispute where the authorities disallowed 60% of PF damages…

The ITAT has allowed the use of a cash flow statement as new evidence in a case involving unexplained cash deposits amounting to Rs. 1.19 crore. The tribunal ruled that the…

The Allahabad High Court observed that teachers play a crucial role in shaping the future of the nation and its citizens. The Court recognized the impact teachers have not only…

The Calcutta High Court entertained a plea regarding the alleged supply of contaminated saline by a company to hospitals. The petition sought to hold the company accountable for…

The Bombay High Court has quashed an income tax reassessment notice due to non-furnishing of approval under Section 151 of the Income Tax Act. The court ruled that the…

The ITAT has ruled that filing Form CCB is not mandatory if it has already been submitted before the assessment is concluded. The ruling allows taxpayers to claim deductions under…

The ITAT has ruled that a delay of 28 days in filing an appeal before the Commissioner of Income Tax Appeals should not result in dismissal if the delay was not caused by any…

The Orissa High Court has set aside an ex parte order under the Odisha Goods and Services Tax OGST Act. The order was made after the taxpayer filed a delayed reply to a show cause…

The CESTAT has ruled that the penalty under Rule 209A of the Central Excise Act is limited to individuals dealing with confiscated goods and does not apply to partnership firms.…

A raid by the Income Tax Department at the property of a former MLA turned into an unexpected rescue mission when several crocodiles were discovered alongside cash and valuables.…

A CBI investigation has been launched against an Income Tax Inspector involved in a bribery case. The inspector allegedly accepted bribes for granting relief certificates during…

The Customs, Excise, and Service Tax Appellate Tribunal CESTAT has ruled that goods wrongly loaded and not cleared by customs cannot be exported. The ruling clarifies that exports…

The ITAT has remanded a matter for fresh adjudication, ruling that the addition made to the gross receipt of commission income was incorrect. The issue arose when the Assessing…

The Centralized Processing Centre CPC has been instructed to strictly adhere to proceedings under the Insolvency and Bankruptcy Code IBC . The National Company Law Appellate…

The ITAT has ruled that no additions can be made during completed assessments under section 153A of the Income Tax Act without the presence of incriminating material seized during…

The Income Tax Act allows for the deduction of business losses, including irrecoverable amounts, under section 28. The Income Tax Appellate Tribunal ITAT has clarified that such…

The Supreme Court has explained the principles to evaluate circumstantial evidence in criminal cases, stressing the need for a holistic approach when assessing such evidence. The…

The Rajasthan High Court modified an order passed by a commercial court that had stayed an arbitral award. The case involved a dispute related to an arbitral award, and the…

The Delhi High Court criticized the Delhi Government for its delay in placing the CAG Comptroller and Auditor General reports before the Legislative Assembly, calling it an…

The Patna High Court ruled that re-evaluation of answers is not permissible where authorities have ensured clarity and accuracy in the examination process. The case involved a…